Form 360-Form 361. VAT. Processing refunds to employers or professionals not established in the territory in which the tax is paid
General Details
Denomination
Form 360-Form 361. VAT. Processing refunds to employers or professionals not established in the territory in which the tax is paid
Procedure type
Taxation
Subject
Taxes
Purpose
Business owners or professionals not established in the territory in which they bear the Tax, who meet certain requirements provided for in the regulations, may exercise the right to a refund of the Value Added Tax that they have paid or, where applicable, that has been passed on to them. This procedure has three modalities: Requests for refund of VAT paid in other Member States by businessmen or professionals established in the territory of application of the Tax, Canary Islands, Ceuta and Melilla (Form 360), requests for refund of VAT paid in the territory of application of the Tax by businessmen or professionals established in the Canary Islands, Ceuta or Melilla (Form 360) and requests for refund of VAT paid in the territory of application of the Tax by entrepreneurs or professionals established in third countries with which there was reciprocity (Form 361).
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company - Citizen
Place for presentation
Telematic
Documentation
The provisions of the following section must be taken into account: “Stages of the procedure”.
Phases of the procedure/service
Start: At the request of a party. In all three types of procedure, the submission will be done electronically, through the Electronic Office of the State Tax Administration Agency.
Procedure: The procedure will be processed with the documents provided or required. In the case of applications submitted by businessmen or professionals established in the territory of application of the tax, the Canary Islands, Ceuta and Melilla, for the fees borne or paid in other Member States, once their applications have been received, they will be sent, within 15 days, to said Member States, which will be responsible for their processing. In the case of applications submitted by businessmen or professionals established in the Canary Islands, Ceuta, Melilla or third countries with which there is reciprocity, for the fees borne or paid in the territory of application of the Tax, the procedure will be processed by the State Tax Administration Agency.
End: by express resolution. The resolution period will be four months, but may be extended to six or eight months depending on whether additional or further information is required.
Forms
Resolution deadline
4 months
Resolution body
State Revenue Office
Resources
Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.
Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Information related to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order EHA/789/2010, of March 16,which approves form 360 for the refund request of the Value Added Tax borne by businessmen or professionals established in the territory of application of the tax, the content of the request for refund to businessmen or professionals not established in the territory of application of the tax, but established in the Community, Canary Islands, Ceuta or Melilla, and form 361 for requesting a refund of the Value Added Tax to certain businessmen or professionals not established in the territory of application of the tax, or in the Community, Canary Islands, Ceuta or Melilla, and the general conditions and procedure for its telematic presentation are also established. (BOE March 30, 2010)
Processing regulations
Order HAP/841/2016, of May 30,approving Forms 364 "Value Added Tax. Request for refund of input tax relating to the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty" and 365 "Value Added Tax. Application for prior recognition of exemptions relating to the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty" and the general conditions and procedure for its electronic submission are established, and Order EHA/789/2010, of March 16, as well as other tax regulations are modified (BOE 02-June-2016)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).